About this module
Anyone can lay a tile. A contractor gets a whole building flat, dry, safe and finished on time.
Who it is for. People who have finished Floor and Wall Tiling Level 2, or who can show the same skills. In Ghana's framework, National Proficiency II leads to National Certificate I. This module sits at about that level.
CTVET status. No CTVET tiling curriculum was found online. This module is not a CTVET curriculum. Much technical guidance here comes from Singapore and other countries and is presented as good practice, not Ghana law.
Bridge from Level 2: what you already know
- Wet cutting, FFP3 masks, carrying heavy tiles on edge, using an earth-leakage switch
- Adhesive classes and cement versus epoxy grout
- Slip ratings R9–R13
- Flatness tolerances; self-levelling compound and primer
- Pattern waste allowances; offsets; back-buttering; notch sizes
- The fault table and single-tile replacement
- Shower upstands and falls
- Pricing by square metre, written agreements, working with builders
For general bookkeeping and business skills, see the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2; this manual goes deeper for a tiling contractor.
How the module works
Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent.
Safety first
- Silica dust: cut wet with water from a pressurised tank, and wear a fit-tested FFP3 or P3 half mask on a clean-shaven face. Construction dust can cause lung cancer, silicosis and lasting lung disease; never dry-sweep.
- Knees: knee pads and task rotation.
- Lifting: carry slabs on edge with two people or suction lifters.
- Chemicals: wet cement burns skin; mix epoxy exactly and wear gloves.
- Ladders and power: safe ladder use for wall tiling; earth-leakage switches on wet saws.
Unit 1 · Bases, large formats and setting systems
Big tiles show every bump in the floor. Get the base right and the tile right will follow.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 1.1 Assess the base | checks moisture, flatness, cure and soundness and records results |
| 1.2 Set large formats | chooses adhesive, trowel and bedding method and checks coverage |
| 1.3 Plan movement joints | plans structural, perimeter and field joints and how they are filled |
Range. One floor and one wall with large-format tiles. Evidence. Base record; coverage checks; joint plan.
The base
- Screeds should be within 3 mm under a 2 m straightedge before normal tiling; screeds over 50 mm thick need mesh; screed and render cure at least 7 days and reinforced concrete 28 days. Check moisture by meter or a drilled-hole humidity test, or follow the tile maker.
- Large-format tiles (a side over 60 cm) need a base flat to within 1.5 mm under 2 m.
Setting large and slim tiles
Use C2 adhesive with S1 or S2 flexibility, double-butter, comb in one direction parallel to the short side, beat the tile to remove air, keep joints at least 2 mm, and use more people and suction lifters. Check tiles for squareness before laying, and place cuts larger than half a tile at less visible corners. Offsets should be no more than one third on long tiles, and running-bond joints at least about 3 mm for rectified tiles.
Movement joints
| Joint type | One guide | Another guide |
|---|---|---|
| Interior floor bays | every 5–7 m | every 8–10 m |
| Areas in strong sun | every 3.6–7 m | exterior floors every 4.5–5 m |
| Perimeter | at walls, columns, kerbs and pipes | at least 6 mm |
Carry structural joints through every layer and fill with a backer rod and a sealant that resists water and sun.
Guides disagree. Spacing differs between sources. Use the closer spacing in sunny, hot or loaded areas, and follow the building designer.
Large-format floor
- Record base flatness and moisture on a floor.
- Set large-format tiles and lift two to check adhesive coverage.
- Draw a movement-joint plan for the room.
Joint check
Find a cracked tiled floor near you. Were there movement joints?
Unit 2 · Wet areas, external, commercial and accessible floors
Water finds every gap. Slippery floors hurt people. Both are your responsibility.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 2.1 Waterproof wet areas | specifies and supervises tanking, upstands, falls and junctions |
| 2.2 Lay special floors | lays external, commercial and anti-slip floors; refers pools to specialists |
| 2.3 Tile for accessibility | tiles accessible bathrooms and routes for disabled clients |
Range. One shower and one external or commercial floor. Evidence. Waterproofing record; slip-rating choice; accessibility checklist.
Waterproofing
Always use a membrane in wet areas; in masonry wet areas apply it before rendering; floors must fall to drains with no ponding. Use the upstands and shower heights from Level 2.
Test times and coats. No Ghana rule was found. An Australian membrane maker, ARDEX, advises letting the membrane cure fully first (48–72 hours for its liquid membranes at 23 °C; longer when cool or humid), then plugging the drains and flooding the area with clean water about 25–100 mm deep for at least 24 hours, watching the room below; if it leaks, drain it, repair as the maker says and test again. Use this as a guide. The number of coats still comes from your membrane maker's data sheet.
Slip resistance
Choose slip ratings by location, using the R ratings from Level 2. Commercial kitchens, ramps and pool surrounds need the highest ratings. Pools themselves are specialist work.
Accessible floors
- An audit found only 8% of Ghanaian public facilities had accessible toilets.
- Stair nosings should be slip-resistant and contrast in colour so people with low vision see each step.
- Tactile paving uses blister tiles to warn at crossings and corduroy bars at the top and bottom of stairs and ramps.
- Level, flush thresholds
- Slip-resistant tiles in bathrooms and ramps
- Contrasting colours at steps and edges
- Shower floors with gentle falls and no lips
Wet area
- Waterproof a shower with membrane and upstands, and test before tiling.
- Choose and justify slip ratings for a kitchen, ramp and bathroom.
- Tile an accessible shower floor with a flush threshold.
Access audit
Check one public building's toilet and steps against the accessibility list.
Unit 3 · Specialist work: stairs, mosaics and stone
Stairs, mosaics and stone are where clients see skill, and where mistakes are expensive.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 3.1 Tile stairs and mosaics | sets out stairs with nosings and lays mosaics |
| 3.2 Handle stone and terrazzo | seals and cares for natural stone; recognises terrazzo needs |
| 3.3 Hand over | gives cleaning and maintenance advice |
Range. One flight of stairs; one mosaic panel; one stone area. Evidence. Finished work; handover sheet.
Stone and terrazzo
- Seal stone before laying, use white adhesive for light stone, and use rapid low-moisture adhesive for stone that stains.
- Terrazzo is stone or glass chips in a cement or resin binder, ground, polished and sealed. Epoxy terrazzo is for indoors; acids and alkalis damage it; worn terrazzo can be re-polished.
- White cement is sold for terrazzo work.
Handover
Leave no grout haze; clean with warm water and a neutral-pH cleaner. Give the client a written care sheet.
Mosaics. No verified technical source for mosaic setting was found. Follow the mosaic maker's instructions and your trainer.
Specialist panel
- Set out and tile a flight of stairs with contrasting nosings.
- Lay a mosaic panel.
- Seal and lay a small natural stone area.
- Write a handover care sheet.
Care sheet
Write a care sheet for a terrazzo floor in plain language.
Unit 4 · Estimating, supervision, inspection and defects
Price from the drawing, lead the team, inspect your own work before the client does.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 4.1 Estimate | takes off quantities from drawings, applies waste and prices a package |
| 4.2 Supervise and inspect | plans a team, runs inspections and snag lists, protects finished work |
| 4.3 Fix defects | diagnoses defects and specifies remedies |
Range. One building package. Evidence. Take-off; priced bill; snag list; defect report.
Bills of quantities
A bill of quantities lists every item so contractors price the same quantities; it is prepared from a complete design and may include a contingency. Use the waste factors from Level 2.
A quality benchmark
| Check | Singapore benchmark |
|---|---|
| Evenness | 3 mm or less over 1.2 m |
| Lippage between tiles | 0.5 mm or less |
| Chips or cracks | none visible from 1.5 m |
| Hollowness | no hollow sound when tapped |
| Stains and tone | none; consistent colour |
Protect finished work
No traffic for 4 days after tiling, light foot traffic only for the next 10 days, cover until handover, and coordinate with other trades.
Defects and causes
| Defect | Common causes |
|---|---|
| Lippage | Uneven base, varied tile thickness, poor bedding, early loading |
| Cracks and loose tiles | No movement joints, tiling over cracks, uncured screed, dust on tile backs, adhesive past its open time |
| Hollow tiles | Voids or trapped air in the bed |
| Uneven colour | Tiles not sorted; labels not checked |
| Efflorescence | Salts carried up by water |
Efflorescence can usually be brushed off; sealers help but cannot prevent it for good.
Labour prices
An Accra guide gives tiling labour of about GH¢40–80 per m² for floors and GH¢50–100 for walls in 2026. Collect Takoradi rates.
Price a package
A hotel needs 240 m² of floor tiles (10% waste) and 160 m² of wall tiles (15% waste). Tiles cost GH¢150 per m², adhesive and grout GH¢25 per m², labour GH¢60 per m² (floor) and GH¢75 per m² (wall). Add 20% margin. What is the price?
Package
- Take off quantities from a drawing and price the bill.
- Plan a team for the job.
- Inspect finished work with a tapping rod and straightedge; write a snag list.
- Diagnose one defect and write the remedy.
Snag list
Walk a new building and list tiling defects you see.
Unit 5 · Establish your tiling business
Bigger jobs come from contractors, hotels and tenders. They ask for registration, tax papers and insurance.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 5.1 Choose a legal form | compares business types and registers one |
| 5.2 Meet tax, permit and tender duties | lists tax, VAT, Assembly, contractor and tender requirements |
| 5.3 Employ fairly | applies SSNIT, PAYE and Labour Act basics |
Range. Own business plan. Evidence. Registration checklist with costs; payroll sheet.
Choose a legal form
| Type | ORC fee (2026) | Notes |
|---|---|---|
| Business name (sole proprietor) | GH¢130; GH¢70 renewal | Most tilers start here |
| Partnership | GH¢270; GH¢100 renewal | 2–20 partners |
| Company limited by shares | GH¢585 + capital duty | For tenders and larger contracts |
| Company limited by guarantee | GH¢490 | Non-profit |
Companies file annual returns with financial statements.
Tax, permits and tenders
- Your Ghana Card number is your tax number. Sole traders may use the Modified Taxation Scheme; companies pay 25%.
- Clients may withhold 5% tax on works contracts.
- VAT is 20% in total from 2026; ask GRA which threshold applies to your mix of supply and labour.
- Tile layers pay an annual Sekondi-Takoradi permit.
- Building contractors in Ghana are classed by the Ministry of Works and Housing; older figures show classes such as D4K4 to D1K1 by contract size. Confirm current classes and fees with the Ministry.
- Public tenders are published by the Public Procurement Authority and run partly online.
- Insurance only from licensed insurers.
Employing tilers
- Pay at least GH¢21.77 a day.
- SSNIT: worker 5.5% plus employer 13%, paid by the 14th; register workers on hiring.
- PAYE: the first GH¢588 a month is tax-free; pay by the 15th.
- Written contract for six months or more; 15 working days' paid leave.
Accessibility
Estimating, take-off, layout drawing and inspection paperwork suit wheelchair users. Accessible-bathroom retrofits are a growing market.
Register
- Choose a legal form and explain why.
- Make a checklist of registrations, permits and tender documents with costs.
- Work out one month's payroll for three tilers.
Tender
Find one open tender for building work on the PPA website and list what it asks for.
Unit 6 · Bookkeeping and accounting for a tiling contractor
Contracts pay in stages. Keep each job's costs and payments separate, or profit disappears.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 6.1 Keep daily books | keeps cash, MoMo/bank, job and purchases records |
| 6.2 Produce statements | prepares a monthly profit and loss and balance sheet, and profit per job |
| 6.3 Control cash | reconciles MoMo and bank, and forecasts cash |
Range. One month of real or example jobs. Evidence. Books; statements; reconciliation; forecast.
The records
| Record | What it shows |
|---|---|
| Job file | Quote, contract, stage payments, materials, labour per job |
| Purchases book | Tiles, adhesive, grout, tools |
| Cash book and MoMo book | Every cedi in and out |
| Retentions list | Money held back by clients until defects are fixed |
| Asset register | Saws, mixers and their depreciation |
Keep records for at least 6 years.
Assets = liabilities + owner's equity. Depreciation = (cost − end value) ÷ years of use.
Worked example (all figures are examples)
Kojo's tiling contract, June
- Kojo puts in GH¢15,000 and buys a wet saw and mixer for GH¢6,000 (3 years, no end value).
- Job A, a house: contract GH¢18,000; paid GH¢18,000. Materials GH¢9,000; labour GH¢3,600.
- Job B, a guest house: contract GH¢40,000; 50% deposit received, 40% due at completion, 10% retention held for three months. Materials so far GH¢16,000; labour so far GH¢6,000; the job is complete this month and the 40% is invoiced but unpaid.
- Transport GH¢1,200; phone and data GH¢300.
- Kojo takes GH¢2,000 (drawings).
Work out: (1) cash at the end of June; (2) net profit; (3) money still owed to Kojo; (4) profit on each job.
Reconciliation and forecast
Match MoMo and bank books to statements each month. Forecast when each stage payment and retention will arrive, and when you must buy tiles.
Software and the calendar
Use a spreadsheet, or a free plan such as Zoho Books or Wave.
| When | What |
|---|---|
| 14th | SSNIT |
| 15th | PAYE and withholding tax |
| Last working day | VAT (if registered) |
| Within 4 months of year-end | Annual income tax return |
| By 31 March | Assembly permit |
Month-end close
- Keep job files and books for one month.
- Reconcile MoMo and bank.
- Prepare a profit and loss, balance sheet and profit per job.
- Forecast cash for three months, including retentions.
Retentions
List every retention you are owed and when it is due.
Unit 7 · Grow and sustain the business
Grow on clean finishes, honest pricing and jobs delivered on time.
Competency standard
| Learning outcome | Performance criteria — the trainee… |
|---|---|
| 7.1 Find finance and work | identifies finance, support and larger clients |
| 7.2 Lead people and quality | develops tilers and keeps inspection records |
| 7.3 Plan and pitch | presents a one-page plan with a 12-month cash forecast |
Range. Own business plan. Evidence. Business plan; cash forecast; pitch.
Finance and support
- The Ghana Enterprises Agency has Business Advisory Centres in Takoradi and nearby districts.
- The 2026 Budget funds enterprise support and apprenticeships. The Bank of Ghana policy rate was 14%.
Materials and market
- Twyford makes tiles in Ghana, a source of local supply.
- Takoradi's housing market is growing.
- Cement, white cement and grout were advertised in Accra in October 2026; collect Takoradi prices.
Location settings that give good returns
- Near new estates, hotels and commercial building sites
- Near tile and building material dealers
- Close to contractors who subcontract tiling
Business ideas and ingenuity
- Subcontract to registered building contractors
- Snagging and inspection for estates
- Accessible-bathroom retrofits
- Terrazzo and stone restoration
- Epoxy grout for commercial kitchens
- Floor protection before handover
Market yourself
- Photos of finished work and inspection records.
- Written quotes from drawings.
- Contractor and client references.
Capstone
Present to a panel: a one-page business plan and a 12-month cash forecast.
Pitch
- Write a one-page plan.
- Build a 12-month cash forecast.
- Pitch to a panel for ten minutes.
Contractor meeting
Meet a building contractor and ask what they look for in a tiling subcontractor.
Glossary
| Term | Meaning |
|---|---|
| Bill of quantities | A list of every item in a job for pricing |
| Large format | A tile with a side over 60 cm |
| Lippage | One tile edge higher than its neighbour |
| Movement joint | A flexible joint that lets the floor move |
| Retention | Money held back until defects are fixed |
| Snag list | A list of defects to fix before handover |
| Tanking | A waterproof membrane under tiles |
Logbook
- Safety: wet cutting and mask checks
- Unit 1: base record; coverage checks; joint plan
- Unit 2: waterproofing record; slip choices; accessibility checklist
- Unit 3: stairs, mosaic and stone work; care sheet
- Unit 4: take-off; priced bill; snag list; defect report
- Unit 5: registration checklist; payroll
- Unit 6: books; statements; forecast
- Unit 7: business plan; pitch
- Every homework, dated
Self-check quiz
- What flatness does a large-format floor need?
- Which adhesive class suits large formats?
- Why back-butter large tiles?
- When do guides disagree on movement-joint spacing, which do you follow?
- Where must a wet-area membrane go?
- Why should stair nosings contrast in colour?
- What lippage does the Singapore benchmark allow?
- How long should new floors be kept free of traffic?
- Name three causes of loose tiles.
- What is a retention?
- Name two documents tenders often ask for.
- Write the accounting equation.
Further reading and sources
Best next reads: your Level 2 manual; BCA Singapore tiling guides; Mapei large-format guidance; the Hub's Money Skills Level 2 and Entrepreneurial Thinking Level 2.
What this module does not cover: swimming pool tiling, structural screed design and building contracting beyond tiling.
Every source used in this manual is listed, with links, in the Teacher Copy.